Chine : entrée en vigueur au 1er janvier 2008 de la réforme du système fiscal
Auteur | Legal News |
Jusqu'à présent, les investisseurs étrangers bénéficiaient en Chine d'un régime fiscal plus favorable que celui applicable aux entreprises nationales. Cette ère a pris fin au 1er janvier 2008 avec l'entrée en vigueur de la loi du 16 mars 2007 qui instaure un nouveau système fiscal, mettant sur un pied d'égalité entreprises à capitaux chinois et entreprises à capitaux étrangers. Désormais, les entreprises sont soumises à un taux d'imposition unifié de 25 %, contre 33 % précédemment pour les entreprises chinoises et 15 %, voire 11 %, pour les entreprises étrangères. Le nouveau dispositif instaure par ailleurs des taux spéciaux : 20 % pour les petites entreprises (au chiffre d'affaires inférieur à 300.000 yuans) et 15...
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